PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY DAN FIRM SIZE TERHADAP FIRM VALUE DENGAN TAX AVOIDANCE SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2020-2024

Wirantika, Amelia Dwi (2026) PENGARUH CORPORATE SOCIAL RESPONSIBILITY, PROFITABILITY DAN FIRM SIZE TERHADAP FIRM VALUE DENGAN TAX AVOIDANCE SEBAGAI VARIABEL MEDIASI PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2020-2024. Masters (S2) thesis, Wijaya Kusuma Surabaya University.

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Abstract

This study aims to obtain empirical evidence regarding the effect of Corporate Social Responsibility (CSR), profitability, and firm size on firm value, with tax avoidance as a mediating variable, in manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The data used were obtained from companies’ financial statements, and the sample was selected using a purposive sampling method, resulting in 110 companies. The analysis was conducted using PLS-SEM with SmartPLS. The results indicate that CSR has a positive and significant effect on firm value, while profitability and firm size do not have a significant effect on firm value. Furthermore, tax avoidance mediates the relationship between CSR and firm value, as well as the relationship between profitability and firm value, but it does not mediate the relationship between firm size and firm value. These findings suggest that firm value is influenced not only by financial factors but also by CSR implementation and tax management strategies. Keywords: Corporate Social Responsibility, profitability, firm size, tax avoidance, firm value.

Item Type:	Thesis (Masters (S2))
Uncontrolled Keywords:	CSR, Profitability, Firm Size, Tax Avoidance, Firm Value
Subjects:	A General Works > AC Collections. Series. Collected works
Divisions:	Faculty of Economic and Business > Master In Accounting Study Program
Depositing User:	MS Amelia Dwi Wirantika
Date Deposited:	06 Oct 2026 02:10
Last Modified:	06 Oct 2026 02:10
URI:	http://erepository.uwks.ac.id/id/eprint/24069

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